２０世纪以来 ,随着企业合并浪潮的兴起 ,合并会计报表的重要性越来越显著。但合并会计报表在理论和实务上仍有很多问题没能得到解决。例如用购买法处理企业控股合并业务 ,被并企业的会计基础是否要改变的问题 ,在国际上还没有达成统一的认识。目前通行的做法是不改变子公司的 Since the twentieth century, with the rise of the wave of mergers, the importance of consolidating accounting statements has become more pronounced. However, the consolidated financial statements in theory and in practice there are still many problems can not be solved. For example, it is still not yet reached a unified understanding in the world to deal with the problem of whether the accounting basis of a merged enterprise should be changed by purchasing law. The prevailing practice is not to change the subsidiary